Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred
第四十三条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions then in force continue to govern a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan carried out before January 1, 2009.
居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日前に行った旧租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
If a resident or a nonresident having a permanent establishment in Japan has, during the period from January 1, 2009 to December 31, 2013, carried out a transfer of listed shares, etc. listed in the items of Article 37-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation, out of transfers (meaning transfers prescribed in Article 37-10-2, paragraph (2) of the New Act on Special Measures Concerning Taxation) of listed shares, etc. prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "listed shares, etc." in this Article and Article 45 of the Supplementary Provisions), with regard to business income, capital gains and miscellaneous income from that transfer of listed shares, etc. (excluding capital gains that fall under the provisions of Article 32, paragraph (2) of the New Act on Special Measures Concerning Taxation), the amount of income tax imposed, pursuant to the provisions of the first sentence of Article 37-10, paragraph (1) of the New Act on Special Measures Concerning Taxation, on the amount, out of the amount of capital gains, etc. on shares, etc. prescribed in the first sentence of that paragraph, calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (hereinafter referred to as the "amount of capital gains, etc. on listed shares, etc." in this paragraph) is, notwithstanding the provisions of the first sentence of paragraph (1) of that Article, the amount equivalent to 7 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (or, if the provisions of Articles 72 through 87 of the Income Tax Act as replaced pursuant to the provisions of item (i) of the following paragraph apply, the amount after that application)).
居住者又は国内に恒久的施設を有する非居住者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に新租税特別措置法第三十七条の十一の三第二項に規定する上場株式等（以下この条及び附則第四十五条において「上場株式等」という。）の譲渡（新租税特別措置法第三十七条の十の二第二項に規定する譲渡をいう。）のうち新租税特別措置法第三十七条の十二の二第二項各号に掲げる上場株式等の譲渡をした場合には、当該上場株式等の譲渡による事業所得、譲渡所得及び雑所得（新租税特別措置法第三十二条第二項の規定に該当する譲渡所得を除く。）については、新租税特別措置法第三十七条の十第一項前段の規定により同項前段に規定する株式等に係る譲渡所得等の金額のうち当該上場株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対し課する所得税の額は、同条第一項前段の規定にかかわらず、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（次項第一号の規定により読み替えられた所得税法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の七に相当する額とする。
If the provisions of the preceding paragraph apply, the following provisions apply:
前項の規定の適用がある場合には、次に定めるところによる。
with regard to the application of the provisions of Article 37-10, paragraph (6) of the New Act on Special Measures Concerning Taxation, the phrase "Special Provisions)" in item (i) of that paragraph is deemed to be replaced with "Special Provisions) (including the cases where it is applied pursuant to the provisions of Article 43, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; hereinafter referred to as the '2008 Amendment Act'); the same applies hereinafter)", the phrase "these provisions" in item (v) of that paragraph with "the provisions of Articles 71 through 86 of that Act", the phrase "あるのは、" (is deemed to be replaced with) with "あるのは" (is deemed to be replaced with, the reading comma dropped), and item (v) of that paragraph is deemed to further provide that the phrase "amount of gross income" in Article 87, paragraph (2) of that Act is deemed to be replaced with "amount of gross income, amount of capital gains, etc. on shares, etc. (if that amount of capital gains, etc. on shares, etc. includes an amount of capital gains, etc. on listed shares, etc. prescribed in Article 43, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred) of the Supplementary Provisions of the 2008 Amendment Act, the balance after deducting that amount of capital gains, etc. on listed shares, etc. from that amount of capital gains, etc. on shares, etc., or that amount of capital gains, etc. on listed shares, etc.)";
新租税特別措置法第三十七条の十第六項の規定の適用については、同項第一号中「特例）」とあるのは「特例）（所得税法等の一部を改正する法律（平成二十年法律第二十三号。以下「平成二十年改正法」という。）附則第四十三条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）の規定により適用される場合を含む。以下同じ。）」と、同項第五号中「これらの規定」とあるのは「同法第七十一条から第八十六条までの規定」と、「あるのは、」とあるのは「あるのは」と、「とする」とあるのは「と、同法第八十七条第二項中「総所得金額」とあるのは「総所得金額、株式等に係る譲渡所得等の金額（当該株式等に係る譲渡所得等の金額のうちに平成二十年改正法附則第四十三条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置）に規定する上場株式等に係る譲渡所得等の金額がある場合には、当該株式等に係る譲渡所得等の金額から当該上場株式等に係る譲渡所得等の金額を控除した残額又は当該上場株式等に係る譲渡所得等の金額）」とする」とする。
with regard to the application of the provisions of Article 37-11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "Article 37-10, paragraph (1)" in that paragraph is deemed to be replaced with "Article 37-10, paragraph (1) (including the cases where it is applied pursuant to the provisions of Article 43, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008))".
新租税特別措置法第三十七条の十一の五第一項の規定の適用については、同項中「第三十七条の十第一項」とあるのは、「第三十七条の十第一項（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第四十三条第二項の規定により適用される場合を含む。）」とする。
With regard to the application of the provisions of paragraph (2) in the case where the provisions of Article 37-12-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply, the phrase "calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (" in that paragraph is deemed to be replaced with "calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (or, if the provisions of Article 37-12-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply, the amount after that application;", and the phrase "the first sentence of paragraph (1) of that Article" with "the first sentence of Article 37-10, paragraph (1) of the New Act on Special Measures Concerning Taxation".
The provisions of the preceding paragraph apply mutatis mutandis to the application of the provisions of paragraph (2) in the case where the provisions of Article 37-13-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply. In this case, the phrase "Article 37-12-2, paragraph (6)" in the preceding paragraph is deemed to be replaced with "Article 37-13-2, paragraph (4)".
If the provisions of Article 37-14-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply and the shares held as prescribed in those provisions fall under listed shares, etc., with regard to the application of the provisions of paragraph (2), the phrase "listed in the items of Article 37-12-2, paragraph (2)" in that paragraph is deemed to be replaced with "due to the grounds prescribed in Article 37-14-2, paragraph (1) or (2)".
If the provisions of Article 37-14-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply and the old shares prescribed in that paragraph fall under listed shares, etc., with regard to the application of the provisions of paragraph (2), the phrase "carried out a transfer of listed shares, etc." in that paragraph is deemed to be replaced with "carried out a transfer of listed shares, etc. (excluding a transfer of old shares prescribed in Article 37-14-3, paragraph (3) of the New Act on Special Measures Concerning Taxation to a wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-4 of the Corporation Tax Act through a specified non-qualified share exchange prescribed in that paragraph)".
Beyond what is provided for in paragraph (3), necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (2) apply are specified by Cabinet Order.
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on the Calculation of Income, etc. from the Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第四十四条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）
The provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to an investment trust management company prescribed in that item) apply to a specified account prescribed in that item that is opened on or after January 1, 2009, and the provisions then in force continue to govern a specified account prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date.
新租税特別措置法第三十七条の十一の三第三項第一号の規定（同号に規定する投資信託委託会社に係る部分に限る。）は、平成二十一年一月一日以後に設定される同号に規定する特定口座について適用し、同日前に設定された旧租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座については、なお従前の例による。
The provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to an investment trust management company prescribed in that item) apply to a specified account prescribed in that item pertaining to an entrustment contract for receipt of listed share dividends, etc. prescribed in that item that is concluded on or after January 1, 2010.
新租税特別措置法第三十七条の十一の三第三項第一号の規定（同号に規定する投資信託委託会社に係る部分を除く。）は、平成二十二年一月一日以後に締結される同号に規定する上場株式配当等受領委任契約に係る同号に規定する特定口座について適用する。
The provisions of Article 37-11-3, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a report referred to in that paragraph pertaining to a transfer of listed shares, etc. prescribed in that paragraph that is processed in a specified account referred to in that paragraph, or to dividends and similar income on listed shares, etc. prescribed in that paragraph that are received into that specified account, on or after January 1, 2010, and the provisions then in force continue to govern a report referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to a transfer of listed shares, etc. prescribed in that paragraph that was processed in a specified account referred to in that paragraph before that date.
新租税特別措置法第三十七条の十一の三第七項の規定は、平成二十二年一月一日以後に同項の特定口座において処理される同項に規定する上場株式等の譲渡又は当該特定口座に受け入れる同項に規定する上場株式等の配当等に係る同項の報告書について適用し、同日前に旧租税特別措置法第三十七条の十一の三第七項の特定口座において処理された同項に規定する上場株式等の譲渡に係る同項の報告書については、なお従前の例による。
Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from the Transfer of Listed Shares, etc. Held in a Specified Account
第四十五条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置）
In the case referred to in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, if the resident or nonresident having a permanent establishment in Japan referred to in that paragraph makes, during the period from January 1, 2009 to December 31, 2013, a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation or a cash settlement prescribed in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to margin transactions, etc. of listed shares, etc. (meaning margin transactions, etc. prescribed in Article 37-11-3, paragraph (2)), with regard to the application of the provisions of that paragraph to the adjusted amount of income in a withholding-selected account prescribed in that paragraph arising from that transfer or cash settlement, the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
新租税特別措置法第三十七条の十一の四第一項の場合において、同項の居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日から平成二十五年十二月三十一日までの間に新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡又は上場株式等の信用取引等（同条第二項に規定する信用取引等をいう。）に係る新租税特別措置法第三十七条の十一の四第一項に規定する差金決済をしたときは、当該譲渡又は差金決済により生じた同項に規定する源泉徴収選択口座内調整所得金額に対する同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
In the case referred to in Article 37-11-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, if the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph has made a covered transfer, etc. prescribed in paragraph (2) of that Article during the period from January 1, 2009 to December 31, 2013, with regard to the application of the provisions of that paragraph to the amount of the portion falling short prescribed in paragraph (3) of that Article that arose from that covered transfer, etc., the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
新租税特別措置法第三十七条の十一の四第三項の場合において、同項の居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日から平成二十五年十二月三十一日までの間に同条第二項に規定する対象譲渡等を行ったときは、当該対象譲渡等により生じた同条第三項に規定する満たない部分の金額に対する同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
The provisions then in force continue to govern the reports referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to transfers of listed shares, etc. prescribed in that paragraph that were processed in a withholding-selected account referred to in Article 37-11-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation before January 1, 2009.
平成二十一年一月一日前に旧租税特別措置法第三十七条の十一の四第八項の源泉徴収選択口座において処理された旧租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書については、なお従前の例による。
Supplementary Provisions, Article 46Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
第四十六条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置）
The provisions of Article 37-11-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph receives from the financial instruments business operator, etc. referred to in that paragraph on or after January 1, 2010.
新租税特別措置法第三十七条の十一の六の規定は、同条第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十二年一月一日以後に同項の金融商品取引業者等から交付を受ける同項に規定する源泉徴収選択口座内配当等について適用する。
Special provisions concerning the submission of the notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation, during the period from January 1, 2010 to December 31 of that year, are specified by Cabinet Order.
平成二十二年一月一日から同年十二月三十一日までの間における新租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の提出に関する特例は、政令で定める。
Supplementary Provisions, Article 47Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses on Listed Shares, etc.
第四十七条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置）
The provisions of Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and prior years.
新租税特別措置法第三十七条の十二の二の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares Issued by Specified Small and Medium Sized Companies
第四十八条（特定中小会社が発行した株式に係る譲渡所得等の課税の特例に関する経過措置）
With regard to the specified shares (meaning the specified shares prescribed in that paragraph) of a specified small and medium sized company prescribed in Article 37-13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, for which the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph made an acquisition prescribed in that paragraph through a payment prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "March 31, 2009" in that paragraph is deemed to be replaced with "the day before the date on which the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008) comes into effect"; the phrase "Article 37-10, paragraph (1)" is deemed to be replaced with "Article 37-10, paragraph (1) or Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (hereinafter referred to as "the 2013 New Act")"; the phrase "the amount of capital gains, etc. on shares, etc. prescribed in that paragraph" is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of the 2013 New Act (hereinafter referred to in this paragraph as the "amount of capital gains, etc. on general shares, etc.") or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of the 2013 New Act (hereinafter referred to in this paragraph as the "amount of capital gains, etc. on listed shares, etc.")"; the phrase "that amount of capital gains, etc. on shares, etc." is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. or the amount of capital gains, etc. on listed shares, etc."; and the phrase "financial instruments business operator prescribed in Article 37-11, paragraph (1), item (i)" is deemed to be replaced with "financial instruments business operator prescribed in Article 2, paragraph (9) of that Act (limited to a person engaged in Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of that Act)".
施行日前に旧租税特別措置法第三十七条の十三の三第一項の居住者又は国内に恒久的施設を有する非居住者が同項に規定する払込みにより同項に規定する取得をした同項に規定する特定中小会社の特定株式（同項に規定する特定株式をいう。）については、同条の規定は、なおその効力を有する。この場合において、同項中「平成二十一年三月三十一日」とあるのは「所得税法等の一部を改正する法律（平成二十年法律第二十三号）の施行の日の前日」と、「第三十七条の十第一項」とあるのは「所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正後の租税特別措置法（以下「平成二十五年新法」という。）第三十七条の十第一項又は第三十七条の十一第一項」と、「同項に規定する株式等に係る譲渡所得等の金額」とあるのは「平成二十五年新法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額（以下この項において「一般株式等に係る譲渡所得等の金額」という。）又は平成二十五年新法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）」と、「当該株式等に係る譲渡所得等の金額」とあるのは「一般株式等に係る譲渡所得等の金額又は上場株式等に係る譲渡所得等の金額」と、「第三十七条の十一第一項第一号に規定する金融商品取引業者」とあるのは「同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）」とする。
Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
第四十九条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置）
During the period from the Effective Date to December 31, 2008, the provisions of Article 37-14-3, paragraph (4), item (iii) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "listed shares, etc. or specified listed shares, etc. prescribed in Article 37-14, paragraph (1)" in that item is deemed to be replaced with "listed shares, etc."; the phrase "Article 37-11 or Article 37-14" is deemed to be replaced with "that Article"; and the phrase "in Article 37-11, paragraph (1), item (v) and Article 37-14, paragraph (1), item (iv)" is deemed to be replaced with "in item (v) of that paragraph".
施行日から平成二十年十二月三十一日までの間は、旧租税特別措置法第三十七条の十四の三第四項第三号の規定は、なおその効力を有する。この場合において、同号中「上場株式等又は第三十七条の十四第一項に規定する特定上場株式等」とあるのは「上場株式等」と、「第三十七条の十一又は第三十七条の十四」とあるのは「同条」と、「第三十七条の十一第一項第五号及び第三十七条の十四第一項第四号中」とあるのは「同項第五号中」とする。